Zero effect try obtained regarding entitlement to transactional ITC

Zero effect try obtained regarding entitlement to transactional ITC The latest legitimacy off Signal 117 of one’s CGST Legislation, 2017 are confronted on to the ground it is super vires Sec.140 of CGST Act, 2017. The fresh petitioner got filed the productivity in shape out of hard duplicate out of Form GST TRAN-step 1 two …

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